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How to Become an Enrolled Agent

How do you become an enrolled agent? There are two tracks to becoming an enrolled agent. These tracks are described in Federal regulations contained in a pamphlet known as Treasury Department Circular 230, Treasury Department Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers Before the Internal Revenue Service. The two tracks are:

Written examination. You can become an enrolled agent by demonstrating special competence in tax matters by taking a written examination. This track requires that you -

Apply to take the Special Enrollment Examination (SEE);

Achieve passing scores on all parts of the SEE;

Apply for enrollment; and,

Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

IRS experience. You can become an enrolled agent by virtue of past service and technical experience with the IRS that qualifies you for enrollment. This track requires that you -

Possess the years of past service and technical experience specified in Circular 230;

Apply for enrollment; and,

Pass a background check to ensure that you have not engaged in any conduct that would justify the suspension or disbarment of an attorney, CPA, or enrolled agent from practice before the IRS.

For more information about the regulations, exam, forms, and fees, click the link below:

Tax laws are subject to change at any time. Consult your local Enrolled Agent for the latest information.

Please Note: This information is provided to you by the Blue Ridge Chapter of the Virginia Society of Enrolled Agents for use as general guidance. The Chapter is not engaged in rendering specific legal, tax, or accounting advice. Only a qualified tax professional with all the facts at his or her disposal can determine the appropriateness of the application of any law to a given set of facts.